Section 90 of the Income-tax Act, 1961 - Double taxation agreement - Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Foreign Countries - Specified territories notified

Last updated: 09 April 2010

Notice Date : 07 April 2010

Section 90 of the Income-tax Act, 1961 - Double taxation agreement - Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Foreign Countries - Specified territories notified under section 90, Explanation 2

Notification No. 22/2010 [F.NO.142/5/2010-SO(TPL)]

Dated 7-4-2010

In exercise of the powers conferred by Explanation 2 to section 90 of the Income-tax Act, 1961 (43 of 1961) the Central Government hereby notifies the following areas outside India as the ‘specified territory’ for the purposes of the said section, namely:-

(i)	Bermuda	a British Overseas Territory
(ii)	British Virgin Islands	a British Overseas Territory
(iii)	Cayman lslands	a British Overseas Territory
(iv)	Gibraltar	a British Overseas Territory
(v)	Guernsey	a British Crown Dependency
(vi)	Isle of Man	a British Crown Dependency
(vii)	Jersey	a British Crown Dependency
(viii)	Netherlands Antilles	an Autonomous Part of the Kingdom of Netherlands
(ix)	Macau	a Special Administrative Region of The People’s Republic of China